FRS 105: Difference between revisions
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imported>Doug Williamson (Create the page. Source: Financial Reporting Council website accessed 26 July 2015.) |
imported>Doug Williamson (Added additional information about intent of Reporting Standard and effective date.) |
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Financial Reporting Standard 105, 'The Financial Reporting Standard applicable to Micro-entities Regime'. | Financial Reporting Standard 105, 'The Financial Reporting Standard applicable to Micro-entities Regime'. | ||
FRS 105 is for companies eligible to apply the Micro-entities Regime set out in UK Company Law. | |||
Effective for periods beginning on or after 1 January 2016. Early adoption is permitted. | |||
Revision as of 09:39, 11 August 2015
UK and Irish accounting.
Financial Reporting Standard 105, 'The Financial Reporting Standard applicable to Micro-entities Regime'.
FRS 105 is for companies eligible to apply the Micro-entities Regime set out in UK Company Law.
Effective for periods beginning on or after 1 January 2016. Early adoption is permitted.
